In the era of low-carbon economy,low-carbon transformation has become strategic choice of Chinese coal enterprises in order to achieve the sustainable development. As special human capital of enterprise,the scientific and rational operators performance evaluation has important influence and role to low-carbon transformation of coal enterprises. Combining with the new requirements of low-carbon economy,this paper deeply analyses and researches the performance evaluation system for top managers in the state-owned coal enterprises in the low-carbon economy age comprehensively many theory and method such as systems science, the balanced scorecard theory, social responsibility etc. On the base of these, the framework of the coal business performance evaluation system was proposed and the general framework, objectives and sub-framework were designed, and causation chain of performance objectives achieving was built,which will provide a new approach for improvement operators performance evaluation of state-owned coal enterprises.%低碳经济时代,实现企业的低碳转型,是中国煤炭企业可持续发展必须面对的战略选择.经营者是企业特殊的人力资本,科学合理的经营者绩效考核对煤炭企业低碳转型发展具有重要影响和作用,本文结合低碳经济对煤炭企业绩效提出的新要求,遵循绩效考评系统的设计原则,综合运用系统科学、EVA、平衡计分卡、社会责任等理论构建低碳转型发展中国有煤炭企业经营者绩效考评体系框架,设计了绩效考评体系目标、总框架和子框架,建立了低碳转型发展中国有煤炭企业绩效目标实现的因果关系链,为低碳转型发展中国有煤炭企业经营者绩效考评的改进提供一个新的思路.
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